Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2015 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (8) TMI 823 - HC - VAT and Sales TaxService of Notice – Notice published on website – Notice on Cases were selected for re-assessment, but as period of three years, provided for re-assessment, had expired, extended period was invoked as per Section 29(4) of Punjab value Added tax act, 2005 – Assessments were finalised by raising further demand – However in appeal, Tribunal allowed appeals holding that service of notice on website of department, was not valid service and personal notices were not issued or served – Held that:- Section 29(4) provides that assessment under sub-section (3) may be made within three years after date when annual statement was filed – It was held in A.B. Sugars Limited versus State of Punjab and others, [2009 (9) TMI 895 - PUNJAB AND HARYANA HIGH COURT], that power under Section 29(4) cannot be invoked without affording opportunity of hearing to dealer – Admittedly no individual notice was ever served upon assessees, before order extending period of limitation was passed – After referring to Rule 86 of Rules, it was held that failure of department to serve individual notices was incurable defect, that renders assessment orders null and void – Therefore no error of jurisdiction or of law in impugned order found – Service of individual notice was sine qua non for invoking power and admitted absence of any such individual notice, renders assessment orders, illegal and void – Decided against Revenue.
|